Taxes paid after completion of assessment but before service of order are to be considered to comput

CST & VAT: Where Assessing Authority had levied penalty upon assessee under section 12B(4) of Karnataka Sales Tax Act, 1957 for short payment of advance tax holding that out of tax levied of Rs. 1,15,717, balance payable was Rs. 99,849 and said amount was more than 15 per cent as contemplated under section 12B(4), since assessee had paid Rs. 85,000 before date of service of assessment order, said amount was to be taken into consideration and, therefore, penalty levied was set aside